In Ramji Jaiswal & Anr Vs State Tax Officer, Calcutta High Court waives penalty for transportation of goods with an expired E-way bill, citing lack of intention to evade tax.
In Sunrise Broking P. Ltd. Vs ITO, ITAT Ahmedabad abolishes penalty over additions made to interest on income tax refund, recognizing no concealment or inaccuracy in the income particulars.
ITAT Delhi upholds the deduction of foreign travel expenses of directors in the Arms Communications Pvt. Ltd Vs ACIT case, emphasizing the role of these expenses in business growth and prospecting.
Ajit Kumar Khan Vs DCIT case at ITAT Ranchi clarifies that late filing fees for GST returns cannot be added summarily through intimation under section 143(1) of Income Tax Act, 1961.
The ITAT Chennai in Jamal Mohideen Haroon Imran Khan Vs ITO case allows a delay of 227 days in appeal filing due to the death of assessee’s advocate during the Covid-19 pandemic.
Judgement of Garve Motors Private Limited Vs DCIT (ITAT Pune), addressing the disallowance due to non-submission of business vouchers.
Explore the ruling in the case of Kartick Das Bairagya Vs ITO at ITAT Kolkata, which clarifies the conditions for non-imposition of penalty under Section 271B of the Income Tax Act.
Bill of Entry has been finalized as per declared value and when Bill of Entry has been finally assessed at declared value then redemption fine and penalties cannot be imposed.
Sundaram Industries Ltd wins appeal against imposition of service tax on clearing and forwarding agency services provided outside India as per a ruling by CESTAT Chennai.
CESTAT Mumbai has allowed a refund based on unutilized Cenvat credit calculated under the Cenvat Credit Rules, 2004, marking a significant decision for businesses with accumulated Cenvat credits due to exports.
